Article 238 quater D
Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…
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Showing 721–730 of 2602 articles for “Art. 30 oct. 1934”
Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…
…ncome housing companies and foundations under the conditions set by article 5 of the law of 27 July 1934, as well as the annuities paid by the State, pursuant to the said article ; 4° Interest, arrear…
…s 72 and 73 of Annex III to this code, taken in application of Article 52 of the law of 28 February 1934, are subject to value added tax at the rate of 2.1% in the departments of mainland France and 1…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
Sont exonérées du droit d'enregistrement ou de la taxe de publicité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.
Any failure, error or omission under the obligations provided for in II of Article 1586 octies shall be punishable by a fine equal to €200 per employee concerned, up to a limit set at €100,000.
If they fail to comply with the obligations set out in 2 and 3 of III of article 1378 octies, the organisations mentioned in these 2 and 3 are liable to a fine equal to 25% of the amount of the donati…
I. - The provisions set out in 7a of Article 38, in Ib and in V of article 93 quater, to articles 112,115,120,121,151 octies, 151 octies A, 151 octies B, 151 nonies, 208 C, 208 C bis, 210 A to 210 C,…
Services essential to the use of movable or immovable property and provided to their members by legal entities designated in article 239 octies in return for, independently of contributions, the stric…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied:1° a) At the reduced rate of 2.10% for the transactions referred to in articles 278-0 bis to 279-0 bis A and to arti…
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